The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance

The impact of new regulatory requirements for internal control reporting on an organization's ability to maintain strategic flexibility has been debated in the popular press extensively. This paper tests theory from strategic management to examine the relationship between an organizations' pre-regulatory strength of strategic enterprise risk management (ERM) processes and their ability to react to new regulatory mandates. In the context of companies' adoption of SOX Section 404 internal control reporting requirements, we examine organizations' pre-SOX ERM processes, ERM supporting technologies, and organizational flexibility in order to better understand the antecedents to the difficulty encountered in meeting SOX 404 requirements. Using responses from 113 Chief Audit Executives (CAEs), we find that organizations with stronger strategic ERM processes and flexible organizational structures already in place incurred little difficulty in implementing SOX 404 mandates. On the other hand, organizations using weaker ERM processes, which focused on control compliance, experienced more difficulty. These findings provide key insights into the importance of strategic ERM in effectively complying with new regulatory controls in volatile environments.     

Technology sourcing and outward FDI: A study of IT industry in India

Dunning’s eclectic or the OLI framework suggests that MNCs exist and grow due to possession of ownership (O) advantages consisting of the tangible and intangible assets of the firm (including technology); location (L) advantages consisting of production factors such as transportation, infrastructure, and human and natural resources available in the host country; and internalisation (I) advantages owing to firm’s competitive advantage in producing internally rather than selling or licensing technologies to others. There are several studies that have analysed MNCs of developed country origin from the perspective of both developed (home) and other developed or developing (host) countries. Recently, however, MNCs from developing countries are also making their presence felt in the world. Yet, there are hardly any studies that analyse MNCs of developing country origin.Using data on 130 firms from the high-tech Information Technology (IT) industry of India, we investigate whether ownership advantages (O), as proposed in the eclectic theory, holds true for the presence of MNCs from developing countries. Specifically, we analyse whether firm-specific technological advantages generated through differential technology sourcing at home (India) are important in determining inter-firm differences in the decision to invest abroad. The technological sources considered are in-house R&D efforts, import of designs, drawing and blueprints, and import of capital goods. The study reveals that in-house R&D efforts are indeed important for the firms to invest abroad. Size and export intensity of the firm also influence the decision of the firm to invest abroad. The study recommends a proper innovation and resource management strategy for developing country firms for efficient allocation of resources, technology sourcing, and technology assimilation.     

从MRP-Ⅱ到ERP,中国企业物流信息化的发展

在对中国实施MRPⅡ、ERP系统状况回顾的基础上,总结了ERP实施中的相关问题,得出"最先进的系统不一定是最合理的"结论,试图通过全面总结我国企业实施ERP的经验,为ERP的成功实施提供借鉴,寻求ERP实施的合理途径。     

中小港口企业云计算模型的构建

首先简要介绍了云计算的概念并分析其特点,然后在详细分析了中小港口企业作业管理方式的基础上,对中小港口企业的信息化建设方式进行了分析,指出了传统信息化建设方式在中小港口企业应用方面的不足。并结合广州黄埔港公司、新港公司、石化公司和东莞海昌公司信息化建设实例,应用云计算解决方案,提出了港口企业新的信息化建设方案,构建了基于云计算的港口管理信息系统模型。     

IT环境下财务监控内容的拓展

IT技术发展及其在社会经济活动中的广泛应用,促使财务监控由人工系统向计算机系统转换,财务监控内容也就实现了从是否有用且可能提供到仅仅考虑是否有用的转变,在广度、深度、关联度、动态连续性等方面得到充分拓展。IT环境下的财务监控内容可以从对具体财务活动的真实合法性监控、对财务活动综合作用结果的合理性监控两方面进行描述。而财务监控结果则可按分部、会计期间、差异程度、重要性等方式予以揭示,也可以同时按其几种方式进行多维揭示。从某种意义上说,IT环境下财务监控内容的拓展实际上是一种数据挖掘。     

IT革命对经济增长的促进机理及对中国经济发展的启示

IT革命改变了90年代的世界经济增长格局，本文剖析了IT革命对一国经济增长的直接贡献和潜在影响，研究表明IT革命导致的社会劳动生产率提升才是IT革命对一国经济增长的真正促进，以此为视点，本文也给出了有关我国经济发展的政策建议。     

Economic Perspectives on Health Information Technology

It seems paradoxical that health care spending and examples of inferior health care have been rising rapidly at the same time. An important factor is the slow pace at which the health care system has adopted information technology (IT). This paper discusses the dimensions of the problems that could be mitigated by effective use of IT in the health care system, their consequences, and their potential solutions. It also discusses the economic and institutional barriers to deploying IT and how the inherent economies of scale in IT are likely to lead to new problems of competition within the health care system. Inasmuch as this paper was based on an address followed by a question-and-answer period, it also includes an edited version of the recorded questions and answers.JEL Classification I180, I190     

基于业务事件的网络财务报告披露模式研究

本文研究了网络财务报告披露模式问题。文章首先回顾和评价现有的关于网络财务报告披露模式的观点即经济事项模式、数据库报告模式、交换式按需报告模式以及多层面报告模式,在此基础上提出了业务事件驱动报告模式的基本原理。文章最后比较了业务事件驱动模式与经济事项模式的异同。     

巧在ADSL中设置连接共享

网络发展水平的提高和上网费用的降低,使得互联网在我国城市居民中已步八大众文化阶段。网民数量及家庭上网比例的增长,不仅使中国互联网进入“高速成熟”阶段,更带动相关产业链快速拓展。这将使很多原来带有理想色彩的商业模式拥有更好的赢利前景,为整个互联网行业以至电信和IT产业的发展奠定了良好的基础。ADSL素有“网络快车”之美誉,因其下行速率高、频带宽、性能优、安装方便、不需交纳电话费等特点而深受广大用户的喜爱。但是在一般家庭中使用起来还是不知道怎么去连接,怎么去共享网络,所以本文针对ADSL的设置进行一下归纳。     

增值税转型对信息技术业机器设备投资的激励效应研究

信息技术代表先进生产力的发展方向。根据资本结构的不同将信息技术类企业细分为信息技术业制造类企业和服务类企业,利用转型前后相关数据,通过多元线性回归法分析表明：我国增值税转型有利于促进信息技术类企业增加机器设备类固定资产投资,且对资本构成相对高的信息技术业制造类企业的激励效应高于服务类企业。